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2018 (3) TMI 30 - AT - CustomsRefund of SAD - Department was of the view that after cutting/sawing the timber logs into various smaller sizes it looses the original character and hence the sale of sawn timbers cannot be considered to be sales as such accordingly refund under the N/N. 102/2007-Cus is inadmissible - Held that: - it becomes difficult to reconcile the invoices issued with the Bills of Entry wise. But, there is no variation in the total quantity imported and sold by the Appellant on which refund of 4% SAD claimed. From the analysis of the evidence on record, the appellant has not sold the goods that were imported by them ‘as such’ in the local market, nor payment of the said 4% SAD is in dispute - denial of refund of 4% SAD under N/N. 102/2007-Cus dated 14.09.2007 only on the ground of mis-match between the invoices, when all other conditions of the said notification is complied with and refund of the said amount has earlier been sanctioned by the adjudicating authority to them after due verification of the records. Appeal allowed - decided in favor of appellant.
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